Aggregate turnover: means the aggregate value of all taxable supplies
(excluding the value of inward supplies on which tax is payable by a person
on reverse charge basis), exempt supplies, exports of goods or services or
both and inter-State supplies of persons having the same Permanent Account
be computed on all India basis but excludes central tax, State tax, Union
territory tax, integrated tax and cess [Section 2(6) of CGST Act].
Here only inter state supplies of the person having same PAN are included .
Then what about intra state supplies of the person having same PAN.Will it be included in aggregate turnover?
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aggregate turnover
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Intra-state supplies will also be included
Can u please tell me the section where it is written
As if read the the defination of Aggregate Turnover "aggregate value of ALL TAXABLE SUPPLIES" which includes both the supply Intra & inter.
"Same PAN be computed ON ALL INDIA BASIS" here all india : intrastate is in india
"Same PAN be computed ON ALL INDIA BASIS" here all india : intrastate is in india
Yes, intra state supplies of the person having same PAN.Will it be included in aggregate turnover.
Will be included in your Aggregate Turnover.
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